Top scorer's pristine study materials fuel AI glasses cheating allegations

Cheating allegations over AI glasses spread at tax accountant exam

The desk of the top scorer (left) and the study materials of the second-place finisher. [Online community capture]

Allegations that the top scorer of the 63rd tax accountant licensing exam used AI-equipped glasses to cheat continue to swirl despite the candidate's denial, as online posts comparing the condition of the top scorer's study materials with those of the second-place finisher stir controversy.

According to the Human Resources Development Service of Korea on Friday, the top scorer, identified only by the surname Han, passed both the first and second rounds of the 63rd exam, held in April and July respectively. Han missed only one question — in public finance — on the first-round exam, scoring 97.5 out of 100, getting just one of 160 questions wrong. On the essay-based second round, Han averaged 82.87 points on a 100-point scale, clearing the passing threshold for all second-round subjects this year — 49.75 points — by more than 33 points.

Han's exceptionally high scores have drawn skepticism not only from fellow examinees but also from practicing tax accountants and instructors.

An online post titled "The difference between the top and second-place scorers' books at the tax accountant exam everyone's talking about" has amplified the controversy.

A typo (red circle) found in a notebook believed to belong to the top scorer. [Online community capture]

The post compares a photo of Han's study desk — previously shared on a personal blog — with footage of the second-place finisher's study materials shown in a YouTube video.

The textbook open on Han's reading stand appears relatively clean and unmarked. By contrast, the second-place finisher's materials are covered in highlighter marks and handwritten notes, and look worn from repeated use.

Second-place finisher solves tax accounting problems on camera

In the video, the second-place finisher held up a tax law summary book and said, "I read this book a tremendous number of times on my way to and from hagwon." The finisher explained that the book had become so worn from repeated readings that a new edition had to be purchased, and added that the replacement copy had also begun to fall apart.

On studying tax law, the finisher said case law and statutory provisions were organized together, and any material not covered in the main textbook was tracked down in supplementary references and copied out by hand.

The finisher also said the facts of court cases were diagrammed and recorded in the textbook, then read repeatedly to master the key legal issues.

On study hours, the finisher said, "I didn't really track the time. If I was awake, I was basically studying."

Toward the end of the video, the finisher also worked through a tax accounting problem on the spot. After asking for understanding in case of stumbling — noting that about three months had passed since the exam without any tax accounting study — the finisher proceeded to solve a problem involving bad debt expenses and allowances for doubtful accounts.

Top scorer: 'I used the process of elimination'

Han, who faces the AI glasses allegations, has not publicly committed to solving exam problems in front of an audience. In a success story published in a media outlet, Han said the two years of exam preparation involved a strict daily routine — waking at 3:50 a.m. and going to bed at 8 p.m. — and that in the three months before the exam, even a mobile phone was checked only once a week.

When asked about the allegations, Han denied them, saying, "If you could get a perfect score with AI glasses, why would anyone bother studying?" Han also said, "For questions I didn't know, I used the process of elimination to choose an answer," and added, "I haven't done anything wrong, and I think it crosses a line to have other people come under suspicion because of me."

Han's blog, "Semunyangi," where exam tips and experiences had been shared with fellow candidates, closed its comment section after a flood of demands that Han produce the actual glasses worn on exam day.

Tax accountants association calls for thorough investigation

The Korean Tax Accountants Association also released a statement on Thursday.

The association said the fairness of the tax accountant exam "is a matter that critically affects not only public trust in the tax accountant licensing regime but also the reputation of our members and the association," and said it would urge the Human Resources Development Service of Korea and relevant authorities "to conduct a thorough investigation into the cheating allegations and take necessary action."

The association added that "a swift and thorough investigation by the relevant authorities must be carried out," and that it "will take necessary measures in accordance with the findings."

However, the association also cautioned that "suspecting or concluding that a particular examinee cheated simply because of a high score must be approached with great care," and said it was important to fully consider that if the allegations turn out to be unsubstantiated or unprovable, the examinee in question could suffer irreparable harm, including damage to their reputation.

As of now, no direct evidence has been made public showing that Han wore AI glasses during the exam or used them to cheat.

jshan@heraldcorp.com